Registered person whose aggregate turnover in financial year 2021-22 is up to two crore rupees—Exemption from filing annual return - 3/2022-State Tax - Nagaland SGST
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Exemption from annual return filing granted for registered persons below prescribed turnover threshold for the 2021-22 financial year. A Commissioner notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed turnover threshold from the obligation to file the annual return, pursuant to the authority conferred by the annual return provision of the Nagaland GST framework and issued on the recommendations of the Council.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from annual return filing granted for registered persons below prescribed turnover threshold for the 2021-22 financial year.
A Commissioner notification exempts registered persons whose aggregate turnover in the relevant financial year is up to the prescribed turnover threshold from the obligation to file the annual return, pursuant to the authority conferred by the annual return provision of the Nagaland GST framework and issued on the recommendations of the Council.
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